Appeals must be filed separately for each order-in-original even if disposed of together. Interpretation of Rule 6A emphasized. The Appellate Tribunal CESTAT, New Delhi ruled that separate appeals must be filed for each order-in-original, even if disposed of in a single order by ...
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Appeals must be filed separately for each order-in-original even if disposed of together. Interpretation of Rule 6A emphasized.
The Appellate Tribunal CESTAT, New Delhi ruled that separate appeals must be filed for each order-in-original, even if disposed of in a single order by the Commissioner (Appeals). The judgment emphasized the interpretation of the explanation clause to Rule 6A of CESTAT (Procedure) Rules, 1982. In the case, the order dated 23-4-09 in Stay Application No. 230/2009 was recalled to exclude paragraph 3.
The judgment by Appellate Tribunal CESTAT, New Delhi emphasized the need for filing separate appeals for each order-in-original passed by the original authority, even if they are disposed of by the Commissioner (Appeals) in a single order. The explanation clause to Rule 6A of CESTAT (Procedure) Rules, 1982 was considered in this context. The order dated 23-4-09 in Stay Application No. 230/2009 was recalled to exclude paragraph 3.
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